Emerson Company is a small editorial services company owned and operated by Suzanne Emerson. On October 31, 2016, Emerson Company's accounting clerk prepared the following unadjusted trial balance: Emerson Company Unadjusted Trial Balance October 31, 2016 Debit Credit Balances Balances Cash 4,660 Accounts Receivable 42,330 Prepaid Insurance 7,890 Supplies 2,150 Land 124,490 Building 304,640 Accumulated Depreciation-Building 152,120 Equipment 149,610 Accumulated Depreciation-Equipment 108,350 Accounts Payable Unearned Rent Suzanne Emerson, Capital 13,270 7,530 324,000 Unearned Rent 7,530 Suzanne Emerson, Capital Suzanne Emerson, Drawing 16,500 324,000 Fees Earned 358,770 Salaries and Wages Expense 213,830 Utilities Expense 47,000 Advertising Expense 25,110 Repairs Expense 19,010 Miscellaneous Expense 6,820 964,040 964,040 The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $5,290. Supplies on hand at October 31, $650. Depreciation of building for the year, $3,500. Depreciation of equipment for the year, $3,030, Unearned rent at October 31, $1,960. Accrued salaries and wages at October 31, $3,420. Fees earned but unbilled on October 31, $20,090. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation Expense-Building; Depreciation Expense-Equipment; and Supplies Expense. If an amount box does not require an entry, leave it blank. The data needed to determine year-end adjustments are as follows: Unexpired insurance at October 31, $5,290. Supplies on hand at October 31, $650. Depreciation of building for the year, $3,500. Depreciation of equipment for the year, $3,030. Unearned rent at October 31, $1,960. Accrued salaries and wages at October 31, $3,420. Fees earned but unbilled on October 31, $20,090. Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Expense; Depreciation Expense-Building; Depreciation Expense-Equipment; and Supplies Expense. If an amount box does not require an entry, leave it blank. 2016 Oct. 31 31 31 31 20Y6 Oct. 31 31 31 31 31 31 31 B Emerson Company Adjusted Trial Balance October 31, 2016 Debit Balances Credit Balances > 000 F